| Comprehensive budget management is an integrated management system of the preparation,execution,control,assessment and encouragement of funds among all the departments of an enterprise.It is also an important management tool used in the daily operation and management of modern enterprises.Total budget management was first applied in the management decision-making of enterprises by General Motors Corporation of the United States in the early 19 th century.Up to now,the theory and practice of budget management have also been quite mature.However,after the concept of economic value added(EVA)was introduced in 1982,it was also adopted by companies such as Ford and DuPont,and was widely circulated as an indicator of incentive assessment.In our country,most enterprises also think that the use of EVA can make the value creation of enterprises more clearly and accurately reflect.Therefore,the introduction of EVA into the overall budget management,can improve the efficiency of enterprises to improve the resources,so that enterprises can create more creative strategic goals.Based on the research status at home and abroad,this paper first briefly elaborates and analyzes the basic theory of total budget management and basic theory of EVA.On this basis,this paper takes M supply company as the research object and introduces M The status quo of budgetary management of power supply companies and the problems existing in the overall budget management,such as the imperfect budget organization,the separation of budget management and strategic objectives,the single budget preparation method,the poor budget execution control,the lack of effective incentive and evaluation in the budget,M supply company's overall budget management issues,building a comprehensive budget management system based on EVA budgeting,budget implementation and control and budget assessment and other links.Finally,the implementation of a comprehensive EVA-based budget management safeguards.With budget management,companies can make use of their advantages to effectively integrate relevant resources so that the value of the company can be maximized,which can prove that the application of EVA's comprehensive budget management has great value to the company. |
